Should the sole owner and sole employee of a C Corp file wages as officer compensation or salaries and wages?

Thanks for the response SheriD, but is there any logic or regulation that you can point to for putting as Officer Compensation vs. Salary and Wages? I am not able to find any information about the difference between these. What is the final impact of classifying it as one or the other?

I am wondering if the following rationale should be used: If the sole employee is being paid for being an "officer" - i.e. running the company etc., then that part of the salary may be considered Officer Compensation. If the sole employee is doing the work in the corporation that any employee would do in order to generate revenue, that part of the salary should be considered Salary & Wages. Would this make sense? This is based on my understanding that the IRS is primarily looking to find out if Officers are being over compensated for doing nothing.